https://www.taxtmi.com/caselaws?id=35699 Excess advance tax paid by the assessee triggered entitlement to interest under Section 214, and the tax authority's refusal to grant it lacked effective justification. The Commissioner's revisional direction ordering payment of appropriate interest remained binding, and later administrative circulars could not override that statutory obligation or defeat the revisional order. The authorities were therefore required to implement the Commissioner's direction by passing orders granting the interest. en-us Sat, 29 Aug 1981 00:00:00 +0530 Tue, 16 Mar 2010 11:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35699 Excess advance tax paid by the assessee triggered entitlement to interest under Section 214, and the tax authority's refusal to grant it lacked effective justification. The Commissioner's revisional direction ordering payment of appropriate interest remained binding, and later administrative circulars could not override that statutory obligation or defeat the revisional order. The authorities were therefore required to implement the Commissioner's direction by passing orders granting the interest. Case-Laws Income Tax Sat, 29 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35699